Section 110(2)

Tribunal Procedure Rules may make provision about the reference under subsection (1) of matters to the court and may, in particular, make provision about— adjournment of the proceedings before the First-tier Tribunal pending the outcome of the proceedings before the court, and the powers of the First-tier Tribunal in the event of failure to comply with a direction under subsection (1).

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Source: legislation.gov.uk · retrieved 2026-08-15